Question about earnings and profits.

----Madelyn receives a $20,000 distribution from ABC corp (she is the sole shareholder)

when it had current earnings and profits of $8,000 and accumulated earnings and

profits of $4,000. Her basis in her shares is $2,000. How much total taxable income will

she have from this distribution?

a) $8,000

b) $12,000

c) $18,000

d) $20,000

----So the answer is $18,000. Why wouldn't the answer be $8,000 since the E&P is $8,000? How did she get $18,000 instead?